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A Roth IRA differs from a traditional IRA primarily because a Roth:

a.Allows tax-deductible contributions
b.Requires distributions to begin at age 50
c.Is funded with after-tax dollars, and qualified withdrawals are tax-free
d.Has no annual contribution limit

解析

Roth IRA contributions are made with after-tax dollars and are not deductible, but qualified distributions of both contributions and earnings are entirely tax-free if the account has been held five years and the owner is at least 59 1/2. Roth IRAs also are not subject to required minimum distributions during the owner's lifetime.

法律依据: Internal Revenue Code

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